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This technical guidance is designed to help estate managers prepare a Heritage Management Plan (HMP) for heritage property that has been;
- granted conditional exemption from capital taxation or;
- designated as the object of a Maintenance Fund (MF) under the Inheritance Tax Act 1984 as amended by subsequent legislation.
It may also be used on a voluntary basis to prepare management plans for heritage property that has been exempted or designated without an HMP being required, or in anticipation of submitting a claim for conditional exemption. The guidance is based on real Heritage Management Plans that work well in practice.
ISBN: 978-84754-045-4